Tax by country
Indonesia — tax on crypto and investments
Direktorat Jenderal Pajak (DJP). Tax year 1 January – 31 December. Last verified 28-10-2026.
| Country | Currency | Tax year | Authority | Last verified | Status |
|---|---|---|---|---|---|
| ID | IDR | 1 January – 31 December | Direktorat Jenderal Pajak (DJP) | 28-10-2026 | approved by the owner (accountant), 28-10-2026 |
Related article: hq-fs.com/blog/crypto-tax-indonesia
Not tax advice. Rules summarised from official sources, linked where each rule is stated, as verified on the date above. Confirm with a qualified adviser before filing.
At a glance#
Capital gains#
Crypto, by period#
| Period | Sale via domestic platform | Sale via foreign platform | VAT on purchase | Basis |
|---|---|---|---|---|
| 1 Jan 2025 to 31 Jul 2025 | 0.1% final PPh 22 (Bappebti-registered) | 0.2% final PPh 22 (non-Bappebti) | 0.11% (registered) / 0.22% (non-registered) | PMK 68/2022 as amended by PMK 81/2024 |
| 1 Aug 2025 onward (incl. 2026) | 0.21% final PPh 22, collected by PAKD | 1% final PPh 22, collected by appointed platform or self-paid | Not subject to VAT | PMK 50/2025 |
| Rule | Detail |
|---|---|
| Tax base | Gross transaction value of the crypto, not the gain |
| Fiat sale value | Amount paid by the buyer |
| Swap value | IDR value of each crypto asset handed over, at the exchange-set value or platform system value |
| Tax point | When the platform receives the buyer's payment, or when the swap is executed |
| Final nature | Final. Seller does not compute PPh on the gain |
| Self-payment | Non-appointed foreign platform: seller pays 1% and reports it on SPT Masa PPh Unifikasi (PMK 50/2025 Art. 22(2)) |
Shares and funds#
| Item | Rate |
|---|---|
| Sale of shares on the Indonesia Stock Exchange | 0.1% final of gross sale value (PP 14/1997) |
| Founder shares at IPO | Additional 0.5% final of share value; else later gains at normal rates |
| Other capital gains (unlisted shares, OTC, foreign assets) | Normal progressive rates with other income |
Personal income tax bands (2025 and 2026, unchanged)#
| Taxable income (IDR) | Rate |
|---|---|
| Up to 60,000,000 | 5% |
| 60,000,001 to 250,000,000 | 15% |
| 250,000,001 to 500,000,000 | 25% |
| 500,000,001 to 5,000,000,000 | 30% |
| Above 5,000,000,000 | 35% |
| PTKP (personal relief, per year) | IDR |
|---|---|
| Taxpayer | 54,000,000 |
| Spouse | 4,500,000 |
| Each dependant (max 3) | 4,500,000 |
Income#
| Type | Treatment | Rate |
|---|---|---|
| Crypto mining, to 31 Jul 2025 | Final PPh | 0.1% final + VAT 1.1% |
| Crypto mining, 1 Aug 2025 to 31 Dec 2025 | VAT 2.2%. Income tax change starts tax year 2026 | 2.2% VAT |
| Crypto mining, tax year 2026 onward | General income tax, Article 17 rates | 5% to 35% |
| Staking rewards | DJP: taxable object, treatment still under study with the regulator. Reported as owner's income | — |
| Dividends from Indonesian companies | 10% final; exempt for resident individuals if reinvested in Indonesia within the set period | 10% / 0% |
| Bank deposit interest | 20% final | 20% |
| Bond interest | 10% final, withheld by payer | 10% |
Cost basis and record keeping#
| Rule | Detail |
|---|---|
| Crypto final tax | Gross value. No cost basis used to compute tax |
| SPT asset list | Report each holding with acquisition price, acquisition year, current value, institution name and NPWP, account number, country |
| Inventory (business) | Average or FIFO only. LIFO not allowed. Method must stay the same in later years; change needs DJP approval |
| Same-day / 30-day rules | None found |
Indirect taxes#
| Item | 1 Jan to 31 Jul 2025 | From 1 Aug 2025 |
|---|---|---|
| Buying crypto | VAT 0.11% (registered) / 0.22% (non-registered) | No VAT |
| Platform services (fiat trading, swaps, e-wallet, custody) | General VAT | 12% on DPP of 11/12 of commission |
| Miner verification services | VAT 1.1% | VAT 2.2% |
| General VAT | Rule |
|---|---|
| Statutory rate from 1 Jan 2025 | 12% |
| Non-luxury goods and services | 12% on DPP of 11/12, effective 11% |
| Luxury goods (from 1 Feb 2025) | 12% on full price |
Reporting and deadlines#
| Item | Rule |
|---|---|
| Annual return | SPT Tahunan PPh Orang Pribadi. From tax year 2025 a single dynamic form in Coretax replaces 1770, 1770S and 1770SS |
| Deadline | 3 months after year end (31 March) |
| Late filing penalty | IDR 100,000 |
| Late payment | Interest at the monthly MoF rate plus surcharge, up to 24 months |
| Crypto holdings | Lampiran 1 investments table, code 0399 "Investasi Lainnya" |
| Self-paid 1% crypto tax | SPT Masa PPh Unifikasi |
| Foreign assets | Same asset list records the country of the institution |
Recent and upcoming changes#
| Date | Change |
|---|---|
| 1 Jan 2025 | VAT rate 12% statutory; 11/12 DPP for non-luxury items (PMK 131/2024) |
| 10 Jan 2025 | Crypto supervision moves from Bappebti to OJK (POJK 27/2024) |
| 22 May 2025 | PER-11/PJ/2025 sets new SPT forms; seven asset tables |
| 25 Jul 2025 | PMK 50/2025, 53/2025 and 54/2025 signed |
| 1 Aug 2025 | Crypto: no VAT; PPh 22 final 0.21% domestic / 1% foreign; miner VAT 2.2% |
| Tax year 2025 | Single SPT form in Coretax |
| Tax year 2026 | Miners taxed at general Article 17 rates |
| 20 Jan 2026 | OJK–Bappebti transition period formally ended |
| Pending | DJP decree appointing foreign platforms as PPh 22 collectors; criteria by Perdirjen |
| Pending | Staking rule |
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